Who should file BIR Form 1902?
Do you need Form 1902?
1Do you already have a TIN?
From a past job, a business, or EO 98 registration.
Yes, I have a TIN
No Form 1902
Give HR your TIN. If your new employer is in another RDO, your registration is transferred with a Form 1905 update.
No TIN, salary only
Form 1902
Your employer files it in ORUS within 10 days of hiring.
No TIN, salary plus business
Form 1901
Mixed-income earners register as self-employed.
| Form | Who uses it | When | Where | Fee |
|---|---|---|---|---|
| 1901 | Self-employed, professionals, mixed income, non-resident aliens in business, estates and trusts | Before starting business | ORUS or the RDO | ₱30 DST on the certificate of registration |
| 1902 | Employees with purely compensation income, local and alien | Within 10 days of employment | Employer, through ORUS | Free |
| 1903 | Corporations, partnerships, cooperatives, government agencies | Before operations | ORUS or the RDO | ₱30 DST on the certificate of registration |
| 1904 | One-time taxpayers, EO 98, first-time jobseekers, estates | Before the transaction or filing | ORUS or the RDO | Free |
| 1905 | Anyone already registered: updates, RDO transfer, cancellation | When details change | ORUS or the RDO | Free (₱100 for a replacement paper TIN card) |
All October 2025 (ENCS) versions per RMC 97-2025. RA 11976 removed the ₱500 annual registration fee; the ₱30 documentary stamp on a business's certificate of registration (Sec. 188) still applies.
BIR Form 1902 requirements
| Applicant | Document | Notes | Where to get it |
|---|---|---|---|
| Local employee | Any government-issued ID showing name, address and birthdate (proof of residence if the ID has no address) | 1 photocopy; online filing uploads a selfie holding the ID | PhilID/ePhilID, passport, driver's license |
| Alien employee | Passport bio page with entry and exit stamps | 1 photocopy | Your passport |
| Married woman (local or alien) | Marriage contract | If applicable | PSA |
| Employer filing manually because ORUS failed | Letter of authority, signatory's ID, authorized person's ID, transmittal list of new hires, printed ORUS error message | Only for system unavailability or a technical issue | Employer |
Source: the documentary requirements printed on page 2 of BIR Form 1902 (October 2025) and the BIR Checklist of Documentary Requirements (July 2025), which lists no fee. See government IDs if you need an ID first.
Where the work is on Form 1902
| Item | Numbered items |
|---|---|
| Part I – Employee information | 20 items |
| Part IV – Employer information | 9 items |
| Part III – Multiple employments | 8 items |
| Part II – Spouse information | 5 items |
When and where to file Form 1902
| Step | What happens | Who | Time |
|---|---|---|---|
| 1 | HR collects your ID and details on your first days | Employee and HR | Day 1 |
| 2 | Employer enters your Form 1902 data in ORUS (employer enrolment for employee TINs) | Employer | Within 10 days of hiring |
| 3 | BIR issues the TIN with branch code 00000 and RDO code | BIR | On approval |
| 4 | You generate a free Digital TIN ID in ORUS | Employee | Any time after |
Legal basis: NIRC Sec. 236 as amended by RA 11976 (registration within 10 days of employment); ORUS employer enrolment in RMC 121-2023.
Box-by-box guide to Form 1902
| Item | Label | What to write | Example | Common mistake |
|---|---|---|---|---|
| 1 | BIR Registration Date | Leave blank: BIR fills it | — | Writing your hire date |
| 2 | PhilSys Card Number (PCN) | Your National ID card number, if you have one | 1234-5678-9012-3456 | Using the PSN instead of the card number |
| 3 | TIN (for taxpayer with existing TIN) | Only if you already have one; branch code 00000 is pre-printed | Blank for a new employee | Filing 1902 although a TIN exists |
| 4 | RDO Code | Leave blank: BIR fills it | — | — |
| 5 | Taxpayer Type | Local, Resident Alien or Special Non-Resident Alien | Local | Aliens ticking Local |
| 6–8 | Name, gender, civil status | Exactly as on your ID | DELA CRUZ, JUAN, SANTOS | Nickname or missing suffix |
| 9–14 | Birth date and place, parents' names, citizenship | As on your PSA birth certificate | 05/14/2002, Quezon City | Mother's married name instead of maiden name |
| 15–16 | Local residence and foreign address | Full address in the 10 sub-fields | Brgy. San Roque, Marikina City | Using the employer's address |
| 17–20 | Municipality code, tax type, form type, ATC | Pre-printed or BIR fills: Income Tax, Form 1700, II 011 | — | Changing pre-printed values |
| 21 | Identification details | Type, number, validity and issuer of your ID | Driver's license N01-23-456789 | Expired ID |
| 22 | Preferred contact type | Mobile and a personal email (required) | you@example.com | Company email you will lose |
| 23–27 | Part II – Spouse information | Spouse's employment status, name, TIN, employer | Employed locally | Left blank when married |
| 28, 28A–28F | Part III – Multiple employments in the year | Successive or concurrent employers and their TINs | Successive: previous employer | Not declared, so withholding is wrong |
| 29 | Declaration | Employee signs | Signature over printed name | Unsigned |
| 30–37 | Part IV – Employer information | Employer's TIN, RDO, name, address, contact, hire date | Hire date 03/02/2026 | Wrong hire date |
| 38 | Employer declaration | Employer or authorized representative signs | HR Manager | — |
Labels from the official BIR Form 1902, October 2025 (ENCS). Sulat.ph does not reproduce the form; download it from the BIR.
After Form 1902: what happens next
Once the BIR approves the registration, your TIN appears in ORUS with branch code 00000 and your employer's RDO. From then on the same TIN follows you for life: every later employer, bank and government office uses it. Your employer now does the rest of the year's tax work for you.
| When | What happens | Who | Form |
|---|---|---|---|
| Every payday | Tax is withheld from your salary using the withholding table | Employer | Payslip |
| Monthly, by the 10th of the following month (eFPS filers by group, up to the 15th) | Employer remits the tax withheld | Employer | 1601-C |
| By 31 January | You receive your certificate of pay and tax withheld | Employer | 2316 |
| If you change jobs | Give the new employer your TIN and your old 2316; no new 1902 | You | 1905 only if the RDO changes |
| If you start a side business | Update your registration to mixed income | You | 1905 / 1901 business registration |
Most employees with one employer all year file no return of their own: the 2316 serves as the return under substituted filing.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Filing 1902 when you already have a TIN | Two TINs: criminally punishable under the Tax Code | Give HR your existing TIN; update with Form 1905 |
| Using an older version of the form | RMC 97-2025 does not say older versions remain acceptable, so the RDO may ask you to refile | Download the October 2025 version from bir.gov.ph |
| Registering a side business on 1902 | Wrong taxpayer type; business income unregistered | Mixed-income earners use Form 1901 |
| Skipping Part III after a job change | Year-end tax computed without the previous employer | Declare previous or concurrent employers |
| Missing the 10-day window | Exposure to penalties for late registration | HR should file in ORUS in the first week |
Buod sa Tagalog
Ang BIR Form 1902 ay para sa empleyadong sahod lang ang kita at wala pang TIN. Ang employer ang nagfa-file nito sa ORUS sa loob ng 10 araw mula sa unang araw ng trabaho. Valid ID lang ang kailangan (passport para sa dayuhan) at libre ito. Kung may TIN ka na, huwag nang mag-1902: ibigay lang sa HR ang dati mong TIN.
Frequently asked questions
+What is BIR Form 1902 used for?
It is the application for registration of individuals earning purely compensation income, local or alien employees. Filing it gets a new employee a TIN and records their employer. The October 2025 version also records previous or concurrent employers in the same year (Part III).
+Can my employer file BIR Form 1902 for me?
Yes, and usually it does. ORUS has an employer enrolment function for registering employees' TINs (RMC 121-2023). The employer completes Part IV and signs item 38; you sign the declaration in item 29. Manual filing at the RDO is for when ORUS is down.
+What are the requirements for BIR Form 1902?
For a local employee, a photocopy of any government-issued ID showing name, address and birthdate. For an alien employee, a photocopy of the passport bio page with entry and exit stamps. A married woman adds her marriage contract. These are printed on page 2 of the October 2025 form.
+When should BIR Form 1902 be filed?
Within 10 days from the start of employment, under Section 236 of the Tax Code as amended by the Ease of Paying Taxes Act. Do it in your first week so payroll can withhold under your own TIN from your first pay.
+Is there a fee for BIR Form 1902?
No. Registration is free, and the ₱500 annual registration fee was abolished by RA 11976. The Digital TIN ID you can generate afterwards in ORUS is also free. Only a replacement paper TIN card costs ₱100.
+I already have a TIN from my previous job. Do I file 1902 again?
No. Give your new employer your existing TIN. If the new employer is registered in a different RDO, your registration may be transferred through a Form 1905 update, which can be done online in ORUS. Getting a second TIN is criminally punishable.
+What is the difference between BIR Form 1901 and 1902?
Form 1902 is for people whose only income is salary. Form 1901 is for the self-employed, professionals, mixed-income earners (salary plus business), estates and trusts. If you have a job and a side business, you register with 1901, not 1902.
+How do foreign employees fill out Form 1902?
Choose Resident Alien or Special Non-Resident Alien in item 5, enter both citizenships if applicable in items 13–14, give the local and foreign address in items 15–16, and attach a photocopy of the passport bio page with entry and exit stamps.
Sources and references
- BIR Form 1902 (October 2025 ENCS) — official form, items 1–38 and documentary requirements (checked November 12, 2026)
- RMC 97-2025 — revised registration forms, October 2025 (checked November 12, 2026)
- RA 11976 amending NIRC Sec. 236 — registration within 10 days of employment; no annual registration fee (checked November 12, 2026)
- RMC 121-2023 — ORUS employer enrolment for employee TINs (checked November 12, 2026)
- BIR Checklist of Documentary Requirements (July 2025) — employee registration through the employer's ORUS account; no fee (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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